The invention provides a virtual heat source-based method for determining the heterogeneous content of a material through adopting four-parameter matching, and belongs to the technical field of material detection analysis. A heat pulse technology is improved with a virtual heat source principle based on a matching algorithm, and the virtual heat source having a continuously adjustable intensity is established and is same or similar to an outer boundary heat dissipation effect in order to accurately acquire the heterogeneous content of a small-size material having a boundary heat dissipating phenomenon. The method which considers the outer boundary heat dissipation effect of the material only needs half of the boundary dimension needed by traditional methods, and solves the problem of inaccurate measurement of the heterogeneous content of the small-size material having an insufficient thickness.